Pengaruh Tax Avoidance Dan Nilai Perusahaan Melalui Moderasi Hutang

Authors

  • Pristin Prima Sari Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

DOI:

https://doi.org/10.32585/jbfe.v3i2.3537

Abstract

Pajak merupakan beban bagi setiap perusahaan, karena sebagian keuntungan perusahaan harus disetorkan kepada negara sebagai kewajiban. Pajak yang dibayarkan kepada pemerintah dapat mengurangi pendapatan yang diperoleh perusahaan, sehingga manajemen menempuh beberapa cara untuk mengurangi pembayaran pajak. Pengurangan pembayaran pajak dikenal sebagai penghindaran pajak. Perusahaan dengan hutang membayar pajak lebih sedikit daripada perusahaan tanpa hutang. Tujuan dari penelitian ini adalah untuk menguji secara empiris peran penggelapan pajak dalam memperkuat hubungan antara leverage dan nilai perusahaan. Hasil penelitian menunjukkan bahwa tax evasion atau penggelapan pajak dapat menurunkan nilai perusahaan dan hutang dapat meningkatkan efek penggelapan pajak dan goodwill. Manfaat dari penelitian ini adalah pemetaan penghindaran pajak, hutang dan nilai perusahaan Indonesia dan pengembangan literatur akademik tentang penggelapan pajak dan hutang di Indonesia.

Kata kunci : Penghindaran pajak, hutang, nilai perusahaan, BEI

Author Biographies

Pristin Prima Sari, Universitas Sarjanawiyata Tamansiswa

Program Studi Manajemen

Teguh Erawati, Universitas Sarjanawiyata Tamansiswa

Program Studi AKuntansi FE UST

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Published

2022-12-29

How to Cite

Prima Sari, P., & Erawati, T. (2022). Pengaruh Tax Avoidance Dan Nilai Perusahaan Melalui Moderasi Hutang. Journal of Business, Finance, and Economics (JBFE), 3(2). https://doi.org/10.32585/jbfe.v3i2.3537

Issue

Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)

Section

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